Seeks
to amend notification No. 31/2012-Service Tax, dated 20th June, 2012, so
as to exempt services provided for transportation of export goods by road
from the place of removal to a land customs station (LCS)

Seeks to amend
Service Tax Rules, 1994 so as to prescribe,-
(i) definition of an ‘aggregator’ and the
‘brand name or trade name’
(ii) the person liable to pay service tax for certain specified services;
(iii) for issuing digitally signed invoices and
their authentication by means of digital signatures.
(iv) for preserving records in electronic form
by bay of authenticating by digital signatures.
(v) To revise the alternative rates of service tax at which certain
categories of service providers have an option to pay service

Seeks to amend
notification No. 25/2012-Service Tax, dated 20th June 2012, so as to amend
certain existing entries granting exemption on specified services and
inserting new entries for granting exemption from service tax on specified
services

Seeks to amend
notification No. 30/2012-Service Tax dated 20th june,
2012, so as to prescribe, the extent of service tax payable by the service
provider and any other person liable for paying service tax other than the
service provider

Seeks to amend
notification No. 26/2012-Service Tax, dated 20th June 2012, so as to make
necessary amendments in the specified entries prescribing taxable portion
and the conditions for availing the exemption therein

Notification No.
20/2015-Service Tax dated 21.10.2015, Seeks to further amend notification
No. 25/2012-Service Tax dated 20.06.2012 so as to exempt specified
services provided by Business Facilitator/Business Correspondent with
respect to a Basic Saving Bank Deposit Account covered by Pradhan Mantri
Jan Dhan Yojana [PMJDY] in the banking company’s rural area branches
Include activities relating to advancement of yoga, in the definition of
charitable activities, for the purposes of exemption from Service Tax